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Keerti Khandelwal (Articled assistant) (27 Points)

24 October 2012

Can anyone give me the ruling n decision being declared in Case Low

1.Air Liquid North India Pvt. Ltd (2011) SC

2.Wockhardt Life Science Ltd (2012) SC

3. Flex Engineering (2012) SC IDT

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4 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 24 October 2012

Originally posted by : Keerti Khandelwal

Can anyone give me the ruling n decision being declared in Case Low

1.Air Liquid North India Pvt. Ltd (2011) SC

M/s. Air Liquide North India Pvt. Ltd. Vs. CCE, Jaipur

The Helium purchased by the appellant was in a marketable state but it is equally true that by giving different treatment and purifying the gas, the appellant was manufacturing a commercially different type of gas or a new type of commodity which would suit a particular purpose. Thus, the treatment given by the appellant to the gas sold by it would make a different commercial product and, therefore, it can surely be said that the appellant was engaged in a manufacturing activity

2.Wockhardt Life Science Ltd (2012) SC

M/s. Wockhardt Life Sciences Ltd. Vs. CCE

Classification of two products viz. ‘Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub for the purpose of levy of duty under the provisions of Central Excise Tariff Act, 1985

3. Flex Engineering (2012) SC IDT

M/s Flex Engineering Limited Vs. CCE, U.P.

The process of testing the customised F&S machines is inextricably connected with the manufacturing process, in as much as, until this process is carried out in terms of the afore-extracted covenant in the purchase order, the manufacturing process is not complete; the machines are not fit for sale and hence not marketable at the factory gate. We are, therefore, of the opinion that the manufacturing process in the present case gets completed on testing of the said machines and hence, the afore-stated goods viz. the flexible plastic films used for testing the F&S machines are inputs used in relation to the manufacture of the final product and would be eligible for Modvat credit under Rule 57A of the Rules

IDT